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DEVELOPMENT ALLOWANCE AUTHORITY ACT 1992 No. 99 of 1992 - SECT 17
Competitiveness test for project expenditure
17. For the purposes of this Act, expenditure incurred, or proposed to be
incurred, by an entity in carrying out a project passes the competitiveness
test if the DAA is satisfied that:
(a) in any case:
(i) the labour relations aspects of the carrying out
of the project substantially reflect world best practice; and
(ii) the labour relations aspects of the operation of
the productive facility or facilities concerned substantially reflect world
best practice; and
(iii) the prices of significant inputs (other than labour and capital
inputs) for use in the operation of the productive facility or
facilities concerned are economic and efficient; and
(b) if the project is part of a joint venture project:
(i) the labour relations aspects of the carrying out of the
joint venture project substantially reflect world best
practice; and
(ii) the labour relations aspects of the operation of the
productive facility or facilities to which the
joint venture project relates substantially reflect world best
practice; and
(iii) the prices of significant inputs (other than labour and capital
inputs) for use in the operation of the productive facility or
facilities to which the joint venture project relates are
economic and efficient; and
(c) if the project is part of a company group project scheme:
(i) the labour relations aspects of the carrying out of each other
project to which the scheme relates substantially reflect world
best practice; and
(ii) the labour relations aspects of the operation of each other
productive facility or facilities to which the scheme relates
substantially reflect world best practice; and
(iii) the prices of significant inputs (other than labour and capital
inputs) for use in the operation of each other productive
facility or facilities to which the scheme relates are economic
and efficient.
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